18. The client has income under all of the following situations except: (A) Your client gets a free gift (FMV $100) for hosting a "party". The people at the party are sold Tupperware and other kitchen gadgets. (B) Your client is a doctor and she is paid by a local group of doctors $10,000 not to open up a practice in Delaware county, PA. (C) Your client builds a car from spare parts he found for free in a junkyard. He uses the car himself. (D) Your client sells illegal drugs for $1,000 that cost him $100. 19. Anne is an accrual basis taxpayer who owns her own plumbing business. Anne has income in year one in which of the following situations? I. Anne completes the Smith job on December 20th of year one and bills the Smiths $500 on January 5th year two. The amount of the bill is uncontested as the correct amount owed. On January 15th year 2 Anne is paid. II. Anne completes the Jones job on December 30th in year one. She is paid by check the $500 billed on December 31st after the bank closes. (A) I only (B) II only (C) Both I and II (D) Neither I nor